The LinkedIn post explains Spain’s Modelo 349, an informative declaration for intra‑community transactions with EU VAT‑registered entities. It outlines filing frequencies, deadlines, key compliance risks, and the types of transactions that must be reported. The post emphasizes that Modelo 349 does not generate a tax payment and stresses accurate reporting to avoid audits.
Monthly if intra‑community supplies exceed €50,000 per quarter; otherwise quarterly, with annual filing for low‑volume cases.
Generally by the 20th of the following month.
Mismatches with Modelo 303, incorrect EU VAT numbers, failure to register in VIES, and late submission.
No, it is an informative declaration and does not generate a tax payment.
This summary was published on VATfaqs.com on 27 February 2026. It relates to VAT developments in Spain. The original source is LinkedIn.
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